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2013 (11) TMI 946 - CESTAT KOLKATAImport of Phosphoric Acid - Goods cleared on payment of duty - Rejection of refund claims filed on the basis of Shore Out Turn Report - Board’s Circular No. 6/2006, dated 12-1-2006 - Held that:- claimant had paid duty on Ad Valorem basis and the assessment of bulk liquid cargo had also been done on Ad Valorem basis based on Invoice price/quantity by virtue of Customs Circular No. 6/2006 dated 12-1-2006 issued by Ministry of Finance, Deptt. of Revenue, C.B.E. & C., issued from F. No. 467/79/2005-Cus. V, party’s refund claim on the basis of shore outturn report is not acceptable in all these appeal petitions. Appellant paid the duty in accordance with the Board’s Circular No. 6/2006, dated 12-1-2006, which they have agreed to follow - No reason to interfere with the impugned Orders of the Commissioner (Appeals) which have upheld the Orders-in-Original - Decided against assessee.
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